Pre-deposit fixed in an earlier stay order could not be revised under a later circular outside its temporal scope.

An earlier stay order had already treated the stated sum as sufficient pre-deposit for hearing, so that amount was regarded as fixed pre-deposit. Board Circular No. 984/08/2014-CX was held to apply only to appeals filed after the amendment of section 129E of the Customs Act, 1962, and therefore did not support review of the earlier order. The request to fix a different pre-deposit amount was rejected and the miscellaneous application was dismissed.

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Issues: Whether the amount of Rs. 23 lakhs was fixed as the pre-deposit in the earlier stay order, and whether Board Circular No. 984/08/2014-CX applied so as to require a review of that order.

Analysis: The amount of Rs. 23 lakhs was treated in the earlier order as sufficient deposit and thus stood fixed as the pre-deposit. The circular relied upon was held to apply to appeals filed after the amendment of section 129E of the Customs Act, 1962, and therefore did not assist the applicant in seeking a review of the earlier order.

Conclusion: The request to fix a different pre-deposit amount was rejected, and the miscellaneous application was dismissed.

Ratio Decidendi: Where an earlier order has already treated a stated sum as sufficient deposit for hearing, a later circular governing the amended pre-deposit regime does not justify review of that order for appeals outside its temporal application.

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